健全民营企业内部控制制度措施浅析

内部控制是衡量现代企业管理的重要标志,新颁布的会计法明确要求各单位应建立健全本单位内部会计监督制度,这是保证会计有效发挥其应有作用的重要举措,而作为会计监督重要基础的内部控制,特别是与会计监督直接相关的内部会计控制,又是会计控制得以最终实现的前提。

Perfect the Inner Control System Measure in Private Enterprises

Internal control is an important symbol to measure modern enterprise management. The newly enacted accounting law clearly requires that each unit should establish and improve its internal accounting supervision system, which ensure the effective accounting could play an important role.As the internal control in accounting supervision important foundation, especially the internal accounting control directly related to accounting oversight is the prerequisite to the eventual realization of the accounting control.